CLA-2-04:OT:RR:NC:N2:231

Mr. John Greenlee
John A. Steer Company
1227 N. 4th Street
Philadelphia, PA 19122

RE: The tariff classification of Processed Cheese Dips from Finland

Dear Mr. Greenlee:

In your letter dated you requested a tariff classification ruling.

The subject merchandise is Processed Cheese Dips in three flavors:

Finlandia Cheese Dip Cheddar is composed of water, Cheddar cheese, Edam cheese (cultured pasteurized milk, salt, enzymes), butter, sodium polyphosphates, modified cornstarch, sorbic acid, and paprika extract.

Finlandia Cheese Dip Original is composed of water, Swiss cheese, Edam cheese (cultured pasteurized milk, salt, enzymes), butter, sodium polyphosphates, modified cornstarch, and sorbic acid.

Finlandia Cheese Dip Chili is composed of water, Edam cheese, Emmental cheese (cultured pasteurized milk, salt, enzymes), butter, paprika, sodium phosphates, sodium polyphosphates, modified cornstarch, chili, lemon, tomato, salt, natural capsicum flavoring, and sorbic acid.

The products which will be shipped chilled are sold in 8.8 ounce retail sized containers.

The applicable subheading for Finlandia Cheese Dip Cheddar if entered under quota, will be classifiable in subheading 0406.30.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Processed (process) cheese, not grated or powdered: Other, including mixtures of the above: Other: containing, or processed from Cheddar cheese: Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions. The rate of duty is 10 percent ad valorem. The applicable subheading for Finlandia Cheese Dip Cheddar if entered outside the quota, will be 0406.30.6700, HTSUS, which provides for: Processed (process) cheese, not grated or powdered: Other, including mixtures of the above: Other: containing, or processed from Cheddar cheese: Other. The rate of duty will be $1.227 per kilogram. In addition, products classified in subheading 0406.30.6700, HTS, may be subject to additional safeguard duties based on value as described in subheadings 9904.05.59-9904.05.73.

The applicable subheading for Finlandia Cheese Dip Original and Finlandia Cheese Dip Chili, if entered under quota, will be 0406.30.8100, HTSUS, which provides for: Cheese and curd: processed (process) cheese, not grated or powdered: Other, including mixtures of the above: Other: containing, or processed from Swiss, Emmentaler or Gruyere-process cheeses: described in additional U.S. note 22 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10% ad valorem.

The applicable subheading for Finlandia Cheese Dip Original and Finlandia Cheese Dip Chili, if entered outside the quota will be 0406.30.8300, HTSUS, which provides for: Cheese and curd: processed (process) cheese, not grated or powdered: Other, including mixtures of the above: Other: containing, or processed from Swiss, Emmentaler or Gruyere-process cheeses: Other. The rate of duty will be $1.386 per kilogram. Products entered under subheading 0406.30.8300, HTSUS, are also subject to additional safeguard duties based on their value as described in subheadings 9904.06.19—9904.06.28, HTSUS.

Imports under subheading 0406.30.6500 and 0406.30.8100, HTSUS, require an import license, in accordance with terms and conditions provided in regulations issued by the Secretary of Agriculture, subject to the approval of the United States Trade Representative (USTR). The regulations may provide for the reallocation among supplying countries or areas of unfilled quantities, subject to USTR approval.

Questions regarding licensing procedures and applications for licenses to import cheese subject to quota should be addressed to:

Import Quota Manager for Dairy Products U.S. Department of Agriculture (USDA) Stop 1029 1400 Independence Avenue, SW Washington, DC 20250-1029 Tel: (202) 720-1344

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.

Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (USDA) may be addressed to that agency at the following location:

USDA APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 734-3277 This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division